https://www.taxtmi.com/caselaws?id=52094 The proviso to Section 3(1) of the Central Excises and Salt Act, 1944 applies only where goods are specifically allowed to be sold in India under the relevant export policy. Permission to debond a 100% export-oriented unit is distinct from permission to sell goods in the Domestic Tariff Area, and debonding by itself does not convert closing stock into goods covered by the proviso. Finished goods lying in stock on debonding of an EOU were therefore outside the special proviso and were chargeable under the main charging provision of Section 3(1). en-us Fri, 10 Mar 2000 00:00:00 +0530 Sat, 03 Jan 2026 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52094 The proviso to Section 3(1) of the Central Excises and Salt Act, 1944 applies only where goods are specifically allowed to be sold in India under the relevant export policy. Permission to debond a 100% export-oriented unit is distinct from permission to sell goods in the Domestic Tariff Area, and debonding by itself does not convert closing stock into goods covered by the proviso. Finished goods lying in stock on debonding of an EOU were therefore outside the special proviso and were chargeable under the main charging provision of Section 3(1). Case-Laws Central Excise Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52094